View of The Problems of Independent Audit in Ukraine

Tom V-VI, zeszyt 2 — 2009-2010

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3 _{Handbook of International Auditing, Assurance, and Ethics Pronouncements. – [Cited}

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Handbook of International Auditing, Assurance, and Ethics Pronouncements. – [Cited 2007, 10 Sept.]. – Available from :<http://www.ru.ifac.org/Store/Category.tmp>.

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THE PROBLEMS OF INDEPENDENT AUDIT IN UKRAINE

S u m m a r y

In the following article a research upon the essence of independent audit and fields of its use in terms of International standards on auditing, assurance and ethics was carried out. This research is very important for adaptation of Ukraine's legislation to legislation of the European Union, and further development of independent audit in Ukraine. As a result of analysis and comparison a number of contradictions between International demands and several normative-legal acts of Ukraine which regulate conducting of audit were found. In order to improve audit in Ukraine introduction of National audit practice as a system of recommendations by regulato-ry organ on a national level was offered.

Key words: essence of audit, independent audit, International standards on auditing, objects of audit, fields of audit use, audit procedures, types of audit services, ethical principles of audit.

PROBLEMY NIEZALEZ NEGO AUDYTU NA UKRAINIE

S t r e s z c z e n i e

W artykule przeprowadzono badanie obecnego stanu niezaleznego audytu i sfer jego zasto-sowania w rozumieniu miedzynarodowych standardów audytu, zyskania pewnos´ci oraz etyki. Badanie jest aktualne dla adaptacji prawodawstwa Ukrainy do prawodawstwa Unii Europejskiej oraz dalszego rozwoju krajowego niezaleznego audytu. W rezultacie przeprowadzonej analizy

porównawczej, wskazano na niezgodnos´ci w stosunku do miedzynarodowych wymogów niektó-rych norm ukrain´skiego prawa, okres´laj acych przeprowadzanie audytu. W celu dalszego rozwo-ju niezaleznego audytu zaproponowano przeprowadzenie ustawodawczej regulacji podstawo-wych norm audytu i wprowadzenie krajowej praktyki audytu, jako caoksztatu rekomendacji organu odpowiedzialnego za audyt na poziomie ogólnokrajowym.

Sowa kluczowe: sens audytu, audyt niezalezny, miedzynarodowe standardy audytu, obiekty audytu, sfery zastosowania audytu, procedury audytu, rodzaje usug audytu, normy etyczne audytu.